2000 (11) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ember (T)]. - Condonation of the delay of four years in filing this appeal delay is sought on the ground that it has been caused by overlooking the requirement that separate appeals ought to have been filed in respect of Kamal Nursing Home (Kamal for short), the importer and Toshniwal Bros., the indenting agent, both of whose cases are dealt with in a common order of the Collector. The appeal rela....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....confiscation of the goods under clauses (d) and (m) of Section 111 of the Act, and penalty on both Adjudicating on this notice, the Commissioner concluded that there was no case for imposing penalty on either the importer or the indenting agent. He held the goods liable to confiscation but came to the conclusion that the misdeclaration was not deliberate. He noted that the import policy had been l....